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Concepto Debe Haber

A.A-
Bancos $2,000,000.00
Capital social $2,000,000.00
1-
Almacén $50,000.00
Capital social $50,000.00
2-
Almacén $55,000.00
IVA acreditable $8,800.00
Bancos $63,800.00
3-
Bancos $232,000.00
Ventas $200,000.00
IVA trasladado $32,000.00
3A-
Costo de venta $84,000.00
Almacén $84,000.00
4-
Ventas $25,000.00
IVA trasladado $4,000.00
Bancos $29,000.00
4A-
Almacén $10,500.00
Costo de venta $10,500.00
5-
Almacén $48,000.00
IVA acreditable $7,680.00
Bancos $55,680.00
6-
Bancos $174,000.00
Ventas $150,000.00
IVA trasladado $24,000.00
6A-
Costo de venta $68,142.86
Almacén $68,142.86

SUMAS $2,767,122.86 $2,767,122.86


FECHA CONCEPTO UNIDADES COSTO UNITARIO
ENTRADA SALIDA EXISTENCIAS ENTRADA SALIDA
Inventario inicial 50 $1,000.00
Compra 50 100 $1,100.00
Venta 80 20 $1,050.00
Dev. s/vta. 10 30 $1,050.00
Compra 40 70 $1,200.00
Venta 60 10 $1,135.71

PP= SALDO/EXISTENCIAS= $1,050.00

PP= SALDO/EXISTENCIAS= $1,135.71


IMPORTES
DEBE HABER SALDO
$50,000.00 $50,000.00
$55,000.00 $105,000.00
$84,000.00 $21,000.00
$10,500.00 $31,500.00
$48,000.00 $79,500.00
$68,142.86 $11,357.14
FECHA CONCEPTO UNIDADES COSTO UNITARIO
ENTRADA SALIDA EXISTENCIAS ENTRADA SALIDA
Inventario inicial 50 $1,000.00
Compra 50 100 $1,100.00
Venta 80 20 50(1000), 30(1100)
Dev. s/vta. 10 30 $1,100.00
Compra 40 70 $1,200.00
Venta 60 10 30(1100),30(1200)

Inventario final 10 a 1200= $12,000.00


IMPORTES
DEBE HABER SALDO
$50,000.00 $50,000.00
$55,000.00 $105,000.00
$83,000.00 $22,000.00
$11,000.00 $33,000.00
$48,000.00 $81,000.00
$69,000.00 $12,000.00
Bancos Almacén
A.A) $2,000,000.00 $63,800.00 (2 1) $50,000.00 $84,000.00 (3A
3) $232,000.00 $29,000.00 (4 2) $55,000.00 $68,142.86 (6A
6) $174,000.00 4A) $10,500.00
MD $2,406,000.00 $92,800.00 MA 5) $48,000.00
SD $2,313,200.00 SA MD $163,500.00 $152,142.86 MA
SD $11,357.14 SA

Capital social Ventas


$2,000,000.00 (A.A 4) $25,000.00 $200,000.00 (3
$50,000.00 (1 $150,000.00 (6
MD $2,050,000.00 MA MD $25,000.00 $350,000.00 MA
SD $2,050,000.00 SA SD $325,000.00 SA
IVA acreditable IVA trasladado
2) $8,800.00 $32,000.00 (3
5) $7,680.00 $24,000.00 (6
MD $16,480.00 MA MD $56,000.00 MA
SD $16,480.00 SA SD $56,000.00 SA

Costo de ventas
3A) $84,000.00
6A) $68,142.86
MD $152,142.86 MA
SD $152,142.86 SA
PEPS PP
Ventas $325,000.00 $325,000.00
Costo de ventas $141,000.00 $141,642.60
Utilidad bruta $184,000.00 $183,357.40